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of <h1>Central Govt Announces New GST Portal Feature for Rectification of Orders on Repayment Due to Incorrect ITC Claims.</h1> The Central Government, following the 54th GST Council's recommendations, issued Notification No. 22/2024-CT, allowing registered persons to file applications for rectification of orders demanding repayment due to incorrect Input Tax Credit (ITC) claims. This applies if the ITC is now permissible under the newly added sub-sections (5) and/or (6) of section 16 of the CGST Act. A new functionality on the GST Portal enables taxpayers to submit rectification applications for orders under sections 73/74. Users can access this by navigating through the portal's services, and a downloadable proforma is available for completing the required details.
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